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Correspondence 0001683168-25-002089 from DAVIS COMMODITIES Ltd (DTCK) (CIK 0001949478) (DTCK)

DAVIS COMMODITIES Ltd (DTCK) (CIK 0001949478)
Date: March 31, 2025 · CIK: 0001949478 · Accession: 0001683168-25-002089

Offering / Registration Process

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File numbers found in text: 333-286042

Date
March 31, 2025
Author
/s/ Li Peng Leck
Form
CORRESP
Company
DAVIS COMMODITIES Ltd (DTCK) (CIK 0001949478)

Letter

Davis Commodities Limited

March 31, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Re: Davis Commodities Limited

Registration Statement on Form F-3 (File No. 333-286042)

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Davis Commodities Limited hereby requests an acceleration of the effectiveness of the above-referenced Registration Statement on Form F-3, as amended, so that such Registration Statement will become effective at 5:00 p.m., Eastern Time, on March 31, 2025, or as soon thereafter as practicable.

The Company understands that the Commission will consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Company is aware of its responsibilities under the Securities Act as they relate to the proposed public offering of the securities specified in the Registration Statement.

Very truly yours,
/s/ Li Peng Leck

Show Raw Text
CORRESP
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 Davis Commodities Limited

 March 31, 2025

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 Office of Trade & Services

 U.S. Securities and Exchange Commission

 100 F Street, N.E.

 Washington, DC 20549

 Re:
 Davis Commodities Limited

 Registration Statement on Form F-3 (File No. 333-286042)

 Request for Acceleration of Effectiveness

 Ladies and Gentlemen:

 In accordance with Rule 461 of the General Rules
and Regulations under the Securities Act of 1933, as amended, Davis Commodities Limited hereby requests an acceleration of the effectiveness
of the above-referenced Registration Statement on Form F-3, as amended, so that such Registration Statement will become effective at 5:00
p.m., Eastern Time, on March 31, 2025, or as soon thereafter as practicable.

 The Company understands that the Commission will
consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Company
is aware of its responsibilities under the Securities Act as they relate to the proposed public offering of the securities specified in
the Registration Statement.

 Very truly yours,

 /s/ Li Peng Leck

 Name:
 Li Peng Leck

 Title:
 Executive Chairperson and Executive Director (Principal Executive Officer)